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1、1,Chapter 1,Forms of Business Ownership,Introduction to Business English,2,This chapter is easy to read. Please follow the instructions to read the text.,本章重点： 各种企业产权形式的定义 各种产权形式的优劣势 股份公司与有限公司的区别,3,Please find the definitions of the following terms in your textbook.,Sole Proprietorships Partnerships
2、 Corporations Limited Liability companies Joint Venture,Mergers & Acquisitions Franchises,4,Sole Proprietorship 个人企业,An organization that is owned, and usually managed, by one person is called a Sole Proprietorship. 个人企业即独资经营企业，是由一名出资者单独出资并从事经营管理的企业。,Owner=Business,5,Store or supermarket?,One can of
3、 Coca Cola is sold at ￥3.00 in the convenient store on campus, while the same product is sold at ￥2.50 in the supermarket in the downtown 3 kilometers away. Why do some people prefer patronizing the store rather than the supermarket?,6,Sole Proprietorship,Advantages: Can make decisions quickly Keeps
4、 all the rewards Easy to set up Privacy of business affairs,Disadvantages: Limited sources of finance (e. g. own funds) Unlimited liability, i.e. can lose personal assets Often has limited managerial skills No one to share workload and ideas with,7,Partnerships,A partnership is a legal relationship
5、between at least two persons carrying on a profit-motivated business. 合伙企业是由两人以上组成，在合伙人之间订立合伙协议，共同出资、合伙经营、共享收益、共担风险，并对合伙企业债务承担无限连带责任的营利性组织。,8,Types of partnerships,General partnership（普通合伙） A business with at least one general partner who has unlimited liability for the debts of the business.,Limite
6、d partnership（有限合伙） An arrangement where a person can contribute to a business without being involved in the affairs of the partnership.,Whats the difference between the general partners and the limited partners? (P4),9,What are the three key elements of partnership?,Common ownership Shared profits
7、and losses The right to participate in managing the operations of the business,10,Read the sample of partnership agreement and finish the task on P16.,11,partnership,Advantages Share resources / ideas Can cover for each other. e.g. during holidays More sources of finance than sole trader Partners ca
8、n specialize, e.g. one may specialize in company law, another may focus on criminal law,Disadvantages Usually unlimited liability Limited sources of finance Profits must be shared between partners Slower decision making than sole trader,12,Corporations 公司,The corporation is a legal entity（法人实体）, all
9、owed by legislation, which permits a group of people, as shareholders (for-profit companies) or members (non-profit companies), to create an organization, which can then focus on pursuing set objectives, and empowered（授权与） with legal rights which are usually only reserved for individuals, such as to
10、 sue and be sued, own property, hire employees or loan and borrow money.,公司是依公司法的规定设立的法人组织，具有独立的法人资格，有权以自己的名义拥有财产、享有权利和承担义务。,13,For-profit and non-profit corporation,Corporations,For-profit Corporations （营利性公司）,Non-profit Corporations （非营利性公司）,Shareholders （股东）,Members （会员）,14,Fortune Global 500 201
11、3:,Reference: ,15,Corporations,Advantages: Limited liability Skilled management team Transfer of ownership Greater capital base Stability,Disadvantages: Multiple taxation Difficulty and expense of starting Government involvement Lack of secrecy Lack of personal interest Credit limitations,16,Discuss
12、ion: what types of corporations are the following companies?,Beijing Municipal Engineering Company: Microsoft Corporation in China： Vanke（万科）： Huawei: Sina in the U.S.A: One Foundation: Sinopec Group: Parkson Retail Group Limited in Hong Kong: Gree:,State-owned，municipal，domestic Open, foreign Priva
13、te，open，domestic Private, closed, domestic Private, open, alien Private, domestic, non-profit State-owned, open, domestic Open, Foreign, State-owned, domestic, open,17,Limited Liability Companies (LLC) 有限责任公司,A Limited liability Company is a type of business ownership combining several features of c
14、orporation and partnership structures. 有限责任公司是新型的企业组织，它集合了公司的一些特征和合伙企业的组织结构，股东以其出资额为限对公司承担责任，公司以其全部资产对公司的债务承担责任。,18,LLC vs. Co. Ltd：,有限责任公司由两个以上五十个以下股东共同出资设立；股份有限公司由五人以上为发起人，股东无人数限制，全部资本分为等额股份。关键词对比：两个以上五十个以下/五人以上无人数限制。 发生债务清偿问题时，有限责任公司每个股东以其所认缴的出资额对公司承担有限责任；股份有限公司每个股东以其认购的股份为限对公司承担责任。,19,More detai
15、ls:,在成为上市公司问题上，有限公司不能直接成为上市公司，必须先改制成为股份公司后，方能申请上市。而股份公司无须改制，即可依法申请上市。所以，在证券交易所挂牌交易的上市公司，都是股份有限公司。 在出资或股份的转让上，有限公司股东转让其出资需要获得全体股东过半数的同意，而股份公司股东可以依法转让其股份，但必须在依法设立的证券交易场所进行交易。,20,21,Revision： 个人独资企业、合伙企业、公司制企业对比,Number of owners & ease of startup 企业所有者数量，组建难易度 Investor liability 投资者的偿债责任 Equity capital
16、 sources 股权资本来源 Firm life and liquidity of ownership 企业的生命周期与所有权的流动性 Taxation 企业所得税,22,Revision and Comparison:,23,A joint venture is the pooling of resources and expertise by two or more businesses, typically from different areas or countries to achieve a particular goal. The risks and rewards of the enterprise are also shared.,合资企业是只有两个或两个以上属于不同国家（或地区）的公司、企业或其他经济组织以合资方式组成的经济实体。,Joint Venture 合资企业,eg: Guangzhou Honda, Guangzhou Procter and Gamble, Changan Ford Mazda Automo
